Blake Stocke is committed to helping businesses and individuals identify practical solutions to resolve their tax matters while meeting their business objectives. Blake advises clients on the tax consequences of various corporate and business transactions including corporate and partnership formations, mergers, acquisitions and dispositions. He advises clients throughout all phases of a dispute, including audit, administrative appeals and judicial proceedings.

Prior to joining Polsinelli, Blake worked in the tax department at a Big 4 accounting firm where he assisted investment funds, partnerships, and corporations in determining income tax liability.

Education

  • Saint Louis University School of Law (J.D., 2022)
    • Butler University (M.A., 2018)
      • Butler University (B.S., cum laude, Dean’s List, 2016)

        Bar Admission

        • Missouri

        Recognition

        • Elected to the Order of the Saint Louis University School of Law's Woolsack Honors Society 
        Publications
        All Publications
        The “One Big, Beautiful Bill” — What You Need to Know
        Table of Contents Provisions Affecting Businesses Provisions Affecting Individuals, Small Businesses and Universities Cutbacks to Renewable Energy Based Tax Credits Key Takeaways: The “One Big Beautiful Bill Act” (OBBB) makes key Trump-era tax cuts permanent, including the qualified business income deduction, increased standard deduction and reduced top individual tax rate. The OBBB expands small business incentives like full expensing for R&D and bonus depreciation, raises reporting thresholds for 1099-Ks and independent contractors, and enhances exclusions for qualified small business stock. This introduces new individual deductions for tips, overtime, seniors and car loan interest, while increasing the SALT deduction cap and child tax credit. The OBBB will accelerate the expiration of major clean energy tax credits, cutting short incentives for electric vehicles, energy-efficient home improvements and residential renewable energy
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        IRS Identifies Monetized Installment Sales as a Listed Transaction
        On August 4, 2023, the IRS published proposed regulations that, if finalized, would identify monetized installment sale transactions as a listed transaction. Sellers, intermediaries and other involved parties would be required to report such transactions to the IRS. These proposed regulations come nearly two years after the IRS for the first time placed monetized installment sale transactions on its annual “Dirty Dozen” list, which identifies tax transactions that it has declared as abusive. The mechanisms of a monetized installment sale can be broken down into five steps. Seller identifies a potential buyer willing to purchase the subject property (sometimes an operating business) with cash; Seller enters into an agreement with an intermediary, pursuant to which the intermediary buys the property from the seller
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